- controlled foreign company rules
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Practical Law Dictionary. Glossary of UK, US and international legal terms. www.practicallaw.com. 2010.
controlled foreign company rules
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controlled foreign company — (CFC) A company that is: • Resident outside the UK; • Controlled by persons resident in the UK; and • Subject to a lower level of taxation in the territory in which it is resident. Set out in Chapter IV of Part XVII of the Income and Corporation … Law dictionary
controlled foreign company — A foreign company in which a UK resident company or individual has a 25% stake or more. The UK resident can be charged to UK tax in respect of profits from the controlled foreign company if the rate of tax paid by the foreign company is… … Accounting dictionary
controlled foreign company — A foreign company in which a UK resident company or individual has a 25% stake or more. The UK resident can be charged to UK tax in respect of profits from the controlled foreign company if the rate of tax paid by the foreign company is… … Big dictionary of business and management
Controlled Foreign Corporation — Taxation An aspect of fiscal policy … Wikipedia
Foreign internal defense — (FID) is used by a number of Western militaries, explicitly by the United States but sharing ideas with countries including France and the United Kingdom, to describe an approach to combating actual or threatened insurgency in a foreign state… … Wikipedia
Foreign exchange market — Forex redirects here. For the football club, see FC Forex Braşov. Foreign exchange Exchange rates Currency band Exchange rate Exchange rate regime Exchange rate flexibility Dollarization Fixed exchange rate Floating exchange rate Linked exchange… … Wikipedia
Passive foreign investment company — Within taxation law of the USA, a passive foreign investment company (or PFIC ) is a foreign company with predominantly investment income, or whose assets are primarily intended to generate investment income. The Internal Revenue Service handles… … Wikipedia
United Kingdom company law — Beside the River Thames, the City of London is a global financial centre. Within the Square Mile, the London Stock Exchange lies at the heart of the United Kingdom s corporations. United Kingdom company law is the body of rules that concern… … Wikipedia
CFC — Controlled Foreign Corporation (CFC) USA A foreign corporation in which more than 50% of the total combined voting power of its stock or the total value of its stock is owned by United States Shareholders (defined as a United States person (IRC § … Law dictionary
List of Statutory Rules of Northern Ireland, 2003 — This is an incomplete list of Statutory Rules of Northern Ireland in 2003.1 100* Income Related Benefits and Jobseeker s Allowance (Working Tax Credit and Child Tax Credit Amendment) Regulations (Northern Ireland) 2003 S.R. 2003 No. 1 * Plastic… … Wikipedia
